Delaware Code Title 19. Labor § 3349. General limitations on reduction of new employer rate

(a) For the purpose of this section:

(b) Prior to January 1, 1980, no employer's rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 4 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 4 experience years.

(c) After December 31, 1979, through July 1, 1986, no employer's rate shall be reduced below the standard rate for any calendar year unless and until the employer has had employment in each of the 3 consecutive experience years immediately preceding the computation date, and no employer shall be eligible for a reduced rate if the employer has reported no employment for 5 or more consecutive calendar quarters in such 3 experience years.

(d) After July 1, 1986, through December 31, 2026, no employer's rate shall be reduced below the new employer rate for any calendar year unless and until the employer has had employment in each of the 2 consecutive experience years immediately preceding the computation date.

(e) For any assessment rate year after December 31, 2026, no employer receiving a new employer rate shall become subject to an earned rate of assessments unless and until the employer has submitted assessment reports to the Department in each of 12 or more consecutive quarters ending June 30 of the prior assessment rate year.  The Department shall determine on or before December 31 of the prior assessment rate year if an employer is entitled to move from the new employer rate to an earned rate for any assessment rate year.